Applicable Taxes

Applicable taxes

Provincial Sales Tax (PST)
Businesses collect 5% Provincial Sales Tax (PST) on taxable goods and services in Saskatchewan. Some goods are exempt from the PST, including:

- food and drink
- books, magazines and newspapers
- children’s clothing and footwear
- gasoline
- beer, wine and spirits (see Liquor Consumption Tax below)

Non-residents are required to pay PST on all goods that are purchased in Saskatchewan. Refunds are not available for non-residents who remove goods purchased in Saskatchewan.

Good and Services Tax (GST)
In addition to the PST, the federal government charges a 5% Goods & Services Tax (GST) on most purchases. For more information on the GST visit Canada Revenue Agency.

Other Taxes
- 10% Liquor Consumption Tax on beer, wine and spirits
- some hotels charge a levy - check at time of reservation